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2016 (6) TMI 74 - AT - Service TaxWaiver of penalty under Section 76 of the Finance Act, 1994 - Demand of Service tax and imposition of penalty under Section 76,77 and 78 - Business Auxiliary Service - Reverse charge mechanism - Commission paid to overseas agents - Waiver of penalty is pleaded as the penalty under Section 78 ibid has been imposed and for an option to pay 25% (reduced) mandatory penalty under Section 78 ibid as the option was not given at the lower levels. Held that:- by following the law laid down by the Gujarat High Court in the case of CCE, Surat Vs. Rajeshree Dyg. & Ptg. Mills (P) Ltd. [2014 (9) TMI 291 - GUJARAT HIGH COURT] held against the assessee which was again appealed by assessee in the Supreme Court reported in [2016 (5) TMI 130 - SUPREME COURT] and the decision of Delhi High Court in the case of Pr. CST-II Vs. Top Security Ltd. [2015 (12) TMI 443 - DELHI HIGH COURT], the impugned order is upheld except for penalty under Section 76 ibid. - Decided partly in favour of appellant
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